Re: Writ – Reassessment notice u/s 148.

Can a declaration be filed under the scheme in a case where the writ petition is filed in the High Court under Article 227, against the notice issued u/s 148, for contesting the validity of reopening?

Again, a deserving case that would be denied the benefit of settlement under the scheme on the ground that there is no ‘tax dispute’ and ‘tax arrears’ though the person could be said to be an appeal and whose petition is pending before an appellate forum.

The courts have numerous such petitions  pending before them  and it would be appropriate to treat such petitions as representing the cases where ‘disputed tax’ is held to be present and the petitioner is held to be in ‘arrears of tax’ and therefore a declaration u/s 4 is held to be maintainable. Clarification however confirming this view by the CBDT would help to settle many such cases under the scheme.

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